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State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsPavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Wayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mJohnsburg Central School District – Payroll (2014M-174)
… left work. District officials did not review employee time records and monitor leave accrual use. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Highland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District District officials properly authorized and monitored overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-82014 - 2015 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-report2016 - 2017 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-report2015 - 2016 Procurement Stewardship Act Report
… Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can generally search and sort the information …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportMenands Union Free School District – Payroll (2015M-268)
… through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Training
… Earnings Training Balance of Contract for SUNY Employees and Pay … Grievances Presentation Deductions and Tax Administration Training Direct Deposit Procedures: Returns/Deletes/Reversals … Fall Conference Visit the Office of Operations Training Resources page for links to the presentations, …
https://www.osc.ny.gov/state-agencies/payroll/trainingCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… total individuals we tested (125 selected employees and all 25 elected officials), 36 employees or 29 percent of … should monitor the completion of annual SHP Training by all employees and elected officials. County officials …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Unified Court System Bulletin No. UCS-266.4
… initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and … for union dues, because OSC is not a party to the relationship between the unions and its members and because … or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… up-to-date activity ledgers, and inventory control forms when needed to control inventory. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom